1.audit 审计 KKw J=za
2.attestation 鉴证 }/%^;@q ;
3.credibility 可信赖程度 8d>>r69$pa
4.audit of financial statements 财务报表审计 2wYY0=k2
5.agreed-upon procedures 执行商定程序 Ar[$%
6.high levels of assurance 高水平保证 gJ5|P
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7.compilation 编制 <\\,L@
8.reliability 可靠性 ItQ3|-^
9.relevance 相关性 vnv:YQV/ir
10.professional skepticism 职业谨慎 I h 19&D
11.objectivity 客观性 SRyot:l
12. professional competence 专业胜任能力 *Cx3bg*Gan
13.Senior/CPA-in-charge 项目经理 %4h
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14.audit engagement letter 业务约定书 D{,
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15.recurring audit 连续审计 "3uPK$
16.the client 委托人 >iWw
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17.change CPA 更换注册会计师 Z<[f81hE&
18.the existing CPA 现任注册会计师 { Em fw9L
19.the successor CPA 后任注册会计师 rqi|8gKY
20.the preceding CPA前任注册会计师 6^Ax3#q
21.issue the audit report 出具审计报告 koOp:7r
22.expert 专家 l Gy`{E|
23.the board of directors 董事会 0tah$;c
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24.knowledge of the entity‘ s business 了解被审计单位情况 ?h|w7/9
25.assess material misstatement risks评估重大错报风险 ':?MFkYC
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J[4IO
27.a general knowledge of —— 初步了解―――的情况 7 T9 Mo
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28.a more knowledge of—— 进一步了解的情况 :|E-Dx4F6H
29.the prior year‘s working papers 以前年度工作底稿 ~HyqHxy
30.minutes of meeting 会议纪要 w!/se;_H+w
31.business risks 经营风险 .^JsnP
32.appropriateness 适当性 N:7;
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33.accounting estimate 会计估计 8j
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34.management representations 管理层声明 /-&a]PJ
35.going concern assumption 持续经营假设 H83/X,"!w
36.audit plan 审计计划 P{h$> 6c
37.significant audit areas 重点审计领域 $_0~Jzt,
38.error 错误 sRf?JyB
39.fraud舞弊 VA@t8H,
40.modified or additional procedures 修改或追加审计程序 SRpPLY{:F
41.misappropriation of assets 侵占资产 ~;B@ {kFY)
42.transactions without substance 虚假交易 }SF<. A
43.unusual pressures 异常压力 Zjkrne{
44.the suspected noncompliance 涉嫌存在违法行为 `F
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45.materialiy 重要性 !&8HA
46.exceed the materiality level 超过重要性水平 D= LLm$y
47.approach the materiality level 接近重要性水平 :7Smsc"B!
48.an acceptably low level 可接受水平 bG[)
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "yc_*R(pU
50.misstatements or omissions 错报或漏报 n*GsM6Y&
51.aggregate 总计 9)]asY
52.subsequent events 期后事项 k_%"#
53.adjust the financial statements 调整财务报表 M?zwXmTVW0
54.perform additional audit procedures 实施追加的审计程序 x$
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55.audit risk 审计风险 ]2o? Gnn@
56.detection risk 检查风险 (}NKW
57.inappropriate audit opinion 不适当的审计意见 pz@wbu=($4
58.material misstatement 重大的错报 eZ[O:W vk:
59.tolerable misstatement 可容忍错报 bQu1L>c,Uw
60.the acceptable level of detection risk 可接受的检查风险